(a) The allowance to the Public Employees Insurance Agency for
school employees shall be made in accordance with the following:
The number of individuals employed by county boards as professional
educators pursuant to section four of this article, plus the number
of individuals employed by county boards as service personnel
pursuant to section five of this article, plus the number of
individuals employed by county boards as professional student
support personnel pursuant to section eight of this article,
multiplied by the average premium rate for all county board of
education employees established by the Public Employees Insurance
Agency Finance Board. The average premium rate for all county
board of education employees shall be incorporated into each
financial plan developed by the Finance Board in accordance with
section five, article sixteen, chapter five of this code. The
premiums shall include any proportionate share of retirees subsidy
established by the Finance Board and the difference, if any,
between the previous year's actual premium costs and the previous
year's appropriation, if the actual cost was greater than the
appropriation. The amount of the allowance provided in this
subsection shall be paid directly to the West Virginia Public
Employees Insurance Agency. Each county board shall reflect its
share of the payment as revenue on its financial statements to
offset its expense for the employer annual required contribution,
as defined in article sixteen-d, chapter five of this code.

(b) Notwithstanding any other provision of section six, article sixteen-d, chapter five of this code to the contrary, any
amount of employer annual required contribution allocated and
billed to county boards on or after July 1, 2012, and any amount of
the employer annual required contribution allocated and billed to
the county boards prior to that date for employees who are employed
as professional employees within the limits authorized by section
four of this article, employees who are employed as service
personnel within the limits authorized by section five of this
article, and employees who are employed as professional student
support personnel within the limits authorized by section eight of
this article, shall be charged to the state: Provided, That
nothing in this subsection requires any specific level of funding
by the Legislature in any particular year: Provided, however, That
charging specified amounts to the state pursuant to this section is
not to be construed as creating an employer employee relationship
between the State of West Virginia and any employee under the
employ of a county board or as creating a liability of the state.

(c) County boards are liable for the employer annual required
contribution allocated and billed to the county boards on or after
July 1, 2012, and any amount of the employer annual required
contribution allocated and billed to the county boards prior to
that date for individuals who are employed as professional
employees above and beyond those authorized by section four of this
article, individuals who are employed as service personnel above
and beyond those authorized by section five of this article and
individuals who are employed as professional student support
personnel above and beyond those authorized by section eight of this article. For each such employee, the county board shall
forward to the Public Employees Insurance Agency an amount equal to
the average premium rate established by the finance board in
accordance with subsection (a) of this section: Provided, That the
county board shall pay the actual employer premium costs for any
county board employee paid from special revenues, federal or state
grants, or sources other than state general revenue or county
funds.

(d) Prior to July 1, 1995, nothing in this article shall be
construed to limit the ability of county boards to use funds
appropriated to county boards pursuant to this article to pay
employer premiums to the Public Employees Insurance Agency for
employees whose positions are funded pursuant to this article.
Funds appropriated to county boards pursuant to this article shall
not be used to pay employer premiums for employees of such boards
whose positions are not, or will not be within twenty months,
funded by funds appropriated pursuant to this article.
Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.